EXHIBIT 8.1

List of the Registrants Subsidiaries, Variable Interest Entities and Affiliated Entities



|                                                              |  |                              
|------------------------------------------------------------- |  | -----------------------------
|Name                                                          |  | Jurisdiction of Incorporation
|Subsidiaries:                                                 |  |                              
|Beijing Huanqiu Zhikang Shidai Education Consulting Co., Ltd. |  | PRC                          
|Beijing Yidu Huida Education Technology Co., Ltd.             |  | PRC                          
|TAL Education Technology (Beijing) Co., Ltd.                  |  | PRC                          
|Xueersi International Education Group Limited                 |  | Hong Kong                    
|                                                              | 
|Variable Interest Entities:                                   |  |                              
|Beijing Xueersi Education Technology Co., Ltd.                |  | PRC                          
|Beijing Xueersi Network Technology Co., Ltd.                  |  | PRC                          
|                                                              | 
|Affiliated Entities:                                          |  |                              
|Beijing Dongcheng District Xueersi Training School            |  | PRC                          
|Beijing Haidian District Xueersi Training School              |  | PRC                          
|Beijing Haidian District Lejiale Training School              |  | PRC                          
|Beijing Xicheng District Xueersi Training School              |  | PRC                          
|Beijing Zhikang Culture Distribution Co., Ltd.                |  | PRC                          
|Guangzhou Xueersi Education Technology Co., Ltd.              |  | PRC                          
|Shanghai Changning District Xueersi-Lejiale School            |  | PRC                          
|Shanghai Lehai Science and Technology Information Co., Ltd.   |  | PRC                          
|Shanghai Minhang District Lejiale School                      |  | PRC                          
|Shanghai Xueersi Education Information Consulting Co., Ltd.   |  | PRC                          
|Shenzhen Xueersi Education Technology Co., Ltd.               |  | PRC                          
|Tianjin Hexi District Xueersi Training School                 |  | PRC                          
|Tianjin Xueersi Education Information Consulting Co., Ltd.    |  | PRC                          
|Wuhan Jianghanqu Xueersi English Training School              |  | PRC                          
|Wuhan Jiangan District Xueersi Training School               |  | PRC                          
|Beijing Chaoyang District Xueersi Training School             |  | PRC                          
|Hangzhou Xueersi Education Consulting Co., Ltd.               |  | PRC                          
|Beijing Xueersi Nanjing Education Consulting Co., Ltd.        |  | PRC                          
|Xian Xueersi Network Technology Co., Ltd.                    |  | PRC                          
|Chengdu Xueersi Education Consulting Co., Ltd.                |  | PRC                          
|Shanghai Xueersi Network Technology Co., Ltd.                 |  | PRC